I picked up a Samsung YP-T5V MP3 player for just over $100 a few weeks ago, and I really like it. I picked the Samsung after Adam Curry (aka, "The Prince of Pod) mentioned that he liked his during one of his Daily Source Code podcasts. It comes with 256MB of memory and is very, very tiny. The user interface on the device is pretty intuitive, and offers all sorts of ways to customize the device. For example, you can choose the color on the backlight from blue, red or green, change the default sound level and a bunch of other stuff. The only major issue I have with the UI is the lack of a dedicated file-browser button. Currently, to get to the file browser, you have to press and hold the four way button (pictured next to the LCD in the product shot to the right). This works ok, but if you don’t hold the button long enough, you toggle into the customization menu. It’s a little hard to get the timing right.

Pros

• Very small - So small it is very wearable even when exercising.
• Ability to record from a line-in directly to MP3
• Acts like a USB drive. No software on the PC needed.
• Fairly good UI

Cons

• Voice recorder is not a quality recorder, but it does work
• I’d like a dedicated file-browser button
• It could have better battery life (I think it goes through a AAA battery in about 8-10 hours)
• Weird sub-mini line in, but it does come with an adapter cable that steps it up to a more standard mini plug
• Headphones are just ok… but that’s pretty much the same with other MP3 players (see my Sony headphone review below to see how I solved this problem).
• USB 1.0 slows file transfers
• No variable-speed for fast forward and rewind

Overall, I’d recommend this MP3 player. It only comes with 256MB of memory, but that’s fine for listening to about 4 albums (recorded at a high bit rate) and quite a few podcasts (which are typically recorded at 64Kbs).